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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Exceptions where no grant is needed: grant recognised in more than one part of the UK

Under the Administration of Estates Act 1971/ss1 - 3, where a person is domiciled in England and Wales and the grant is obtained there, the grant will be recognised in Scotland and Northern Ireland without resealing as long as it contains a statement of the domicile (IHTM13001).

Corresponding provisions apply in the case of Scottish and Northern Ireland grants issued in the country of domicile.

A grant will normally be taken out in the part of the UK in which the deceased was domiciled. It will then make title to the whole of the UK assets. However, an application may be made for a grant in one part of the UK although the deceased died domiciled elsewhere in the UK. In these circumstances the grant will be specifically limited to the estate in the part of the UK where the grant is taken out. It will remain limited until a grant is taken out in the part of the UK where the deceased was domiciled. Details of our procedures where more than one grant is required within the UK can be found at IHTM05072.